Linking WBS, CPM, and Budget

Effective project control begins when scope, time, and cost are connected through a common structure — the Work Breakdown Structure (WBS).

1. The Integration Triad

2. Linking Process

1. Each WBS element is assigned a unique code.
2. Activities in the CPM network are mapped to corresponding WBS items.
3. Each WBS item is associated with a budget line item (cost code).
4. The result: a unified control framework for time–cost tracking.

Example:

This integration enables automatic generation of:

• Cost-loaded schedules
• Earned Value reports
• Forecasts and performance dashboards